Browse Tax Judgements
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ITO, WARD 2(3)(4) VS. SHIVA AND SHIVA
ITA No. 1945/DEL/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2020-21
The assessee, a partnership firm, filed its return of income for AY 2020-21 declaring income of Rs. 39,460/-. The case was selected for scrutiny assessment under CASS framework. The AO issued a notice u/s 143(2) requiring the assessee to su…
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ACIT VS 21ST CENTURY E-SOLUTIONS
ITA No. 120/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI6 Jan 2026
The assessee company, 21ST CENTURY E-SOLUTIONS PVT. LTD., filed its return declaring an income of Rs. 37,15,070/- for A.Y. 2015-16. The case was selected for scrutiny through CASS. The assessee is engaged in the trading of mobile handsets. …
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